New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill AR116

Introduced
3/4/24  

Caption

Urges federal government to repeal state and local tax deduction caps.

Impact

AR116 highlights New Jersey's status as a 'donor state,' where the residents contribute more to federal taxes than they receive in return. By urging the repeal of the SALT deduction caps, the bill seeks to alleviate these burdens on taxpayers and create a more favorable economic environment within the state. The resolution argues that repealing these caps would provide significant relief not only to individual taxpayers but also stimulate the local economy by promoting suburban development. Increased benefits from the SALT deduction could potentially reduce the financial strain and enhance the attractiveness of New Jersey as a place to live and work.

Summary

Assembly Resolution No. 116, introduced in New Jersey, urges the federal government to repeal the caps on the state and local tax (SALT) deductions imposed by the Tax Cuts and Jobs Act of 2017. This bill is a response to the financial struggles faced by many New Jersey residents, particularly in light of high property taxes and the economic impacts of the COVID-19 pandemic. The average property tax bill in New Jersey has dramatically increased since 2000, causing many middle-class residents to consider relocating to lower-tax states. This resolution aims to address these issues by calling for federal action to restore the SALT deduction caps, which many believe would ease the financial burden on New Jersey taxpayers.

Contention

Supporters of AR116 emphasize the necessity of repealing these caps to protect middle-class families from soaring tax bills and to keep residents from leaving the state for more favorable tax environments. They argue that the caps effectively exacerbate existing financial woes, particularly as many New Jerseyans are struggling after the economic downturn caused by the pandemic. Critics, however, may view the resolution as insufficient on its own to address the broader issues of tax policy and state funding, pushing for deeper reforms that encompass various areas of taxation and state support.

Companion Bills

NJ SR61

Same As Urges federal government to repeal state and local tax deduction caps.

NJ SR40

Carry Over Urges federal government to repeal state and local tax deduction caps.

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